Tax on income from transfer of carbon credits.

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....s. 115 BBG. (1) Where the total income of an assessee includes any income by way of transfer of carbon credits, the income-tax payable shall be the aggregate of- (a) the amount of income-tax calcu....

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.... under any provision of this Act in computing his income referred to in clause (a) of sub-section (1). Explanation.--For the purposes of this section, "carbon credit" in respect of one unit shall mea....